{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-011385","form_type":"8-K","ticker":null,"cik":"0002079966","company_name":"Macquarie Infrastructure Fund, L.P.","filed_at":"2026-02-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.199999+00:00","generated_at":"2026-05-16T05:26:24.282841+00:00","sec_items":["5.03","7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Macquarie Infrastructure Fund changes fiscal year end to March 31, reports Dec 2025 NAV","bullets":["Fiscal year end changed from June 30 to March 31 via Amendment No. 1 to limited partnership agreement.","Transactional NAV per Class I unit as of Dec 31, 2025: $25.77.","Transactional NAV per Class E unit as of Dec 31, 2025: $26.34.","NAV used for pricing unit transactions; based on month-end investment values and liabilities."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-011385","json":"https://secwatch.observer/filing/0001213900-26-011385.json","markdown":"https://secwatch.observer/filing/0001213900-26-011385.md","text":"https://secwatch.observer/filing/0001213900-26-011385.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/ea0275356-8k_macquarie.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T05:26:24.282841+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"8d75ae049603782f79d8d282db6013603528e6c5","claim":"Macquarie Infrastructure Fund, L.P.: Changed fiscal year end from June 30 to March 31 (effective 2026-02-02).","evidence_excerpt":"On February 2, 2026, Macquarie Infrastructure Fund, L.P. (the “Fund”) entered into Amendment No. 1 to its Second Amended and Restated Limited Partnership Agreement with MIF GP, LLC, a Delaware limited liability company and the general partner of the Fund to change to the Fund’s fiscal year end from June 30 to March 31.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001062993-26-002388","ticker":"WAMFF","company_name":"Alaska Silver Corp.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Alaska Silver simplifies capital structure, eliminates dual-class shares","event_type":"other_material","sec_items":["3.03","5.03","7.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-26-002388","json":"https://secwatch.observer/filing/0001062993-26-002388.json","markdown":"https://secwatch.observer/filing/0001062993-26-002388.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1893899/000106299326002388/0001062993-26-002388-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1893899/000106299326002388/form8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On February 2, 2026, Macquarie Infrastructure Fund, L.P. (the “Fund”) entered into Amendment No. 1 to its Second Amended and Restated Limited Partnership Agreement with MIF GP, LLC, a Delaware limited liability company and the general partner of the Fund to change to the Fund’s fiscal year end from June 30 to March 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","comparable_excerpt":"On May 6, 2026, the Board of Directors of Alaska Silver Corp. (the \"Company\"), approved an amendment (the \"Amendment\") to the Company's Articles of the Company to eliminate its dual-class share structure by (i) eliminating its proportionate voting share class and (ii) reidentifying its subordinate voting share class as the class of \"Common Shares,\" no par value, of which the Company shall be authorized to issue an unlimited number of Common Shares.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1893899/000106299326002388/0001062993-26-002388-index.htm"}},{"accession":"0001104659-26-055632","ticker":"ENZN","company_name":"Viskase Holdings, Inc.","filed_at":"2026-05-05T23:59:59+00:00","headline":"Viskase Holdings adopts Section 382 Rights Plan to protect NOL assets; threshold at 4.9%","event_type":"other_material","sec_items":["1.01","3.03","5.03","7.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-055632","json":"https://secwatch.observer/filing/0001104659-26-055632.json","markdown":"https://secwatch.observer/filing/0001104659-26-055632.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/727510/000110465926055632/0001104659-26-055632-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/727510/000110465926055632/tm2613382d1_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On February 2, 2026, Macquarie Infrastructure Fund, L.P. (the “Fund”) entered into Amendment No. 1 to its Second Amended and Restated Limited Partnership Agreement with MIF GP, LLC, a Delaware limited liability company and the general partner of the Fund to change to the Fund’s fiscal year end from June 30 to March 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","comparable_excerpt":"In connection with the adoption of the Section 382 Rights Agreement, the Board approved a Certificate of Designation of Series A-2 Junior Participating Preferred Stock of Viskase Holdings, Inc. (the “Certificate of Designation”). The Certificate of Designation was filed with the Secretary of the State of Delaware on May 5, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/727510/000110465926055632/0001104659-26-055632-index.htm"}},{"accession":"0001193125-26-204723","ticker":"MTNE","company_name":"CH4 Natural Solutions Corp","filed_at":"2026-05-05T23:59:59+00:00","headline":"CH4 Natural Solutions Corporation prices $200M IPO; begins trading on NYSE","event_type":"other_material","sec_items":["1.01","3.02","5.02","5.03","7.01","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-204723","json":"https://secwatch.observer/filing/0001193125-26-204723.json","markdown":"https://secwatch.observer/filing/0001193125-26-204723.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2044817/000119312526204723/0001193125-26-204723-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2044817/000119312526204723/d211764d8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On February 2, 2026, Macquarie Infrastructure Fund, L.P. (the “Fund”) entered into Amendment No. 1 to its Second Amended and Restated Limited Partnership Agreement with MIF GP, LLC, a Delaware limited liability company and the general partner of the Fund to change to the Fund’s fiscal year end from June 30 to March 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","comparable_excerpt":"Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year. The Company’s Amended and Restated Memorandum and Articles of Association (as so amended, the “ Memorandum and Articles ”) were approved on April 30, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2044817/000119312526204723/0001193125-26-204723-index.htm"}},{"accession":"0001493152-26-020950","ticker":"AIFC","company_name":"AI Financial Corp","filed_at":"2026-05-04T23:59:59+00:00","headline":"ALT5 Sigma renamed AI Financial Corporation; Nasdaq ticker changes to AIFC","event_type":"other_material","sec_items":["5.03","7.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020950","json":"https://secwatch.observer/filing/0001493152-26-020950.json","markdown":"https://secwatch.observer/filing/0001493152-26-020950.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/862861/000149315226020950/0001493152-26-020950-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/862861/000149315226020950/form8-k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On February 2, 2026, Macquarie Infrastructure Fund, L.P. (the “Fund”) entered into Amendment No. 1 to its Second Amended and Restated Limited Partnership Agreement with MIF GP, LLC, a Delaware limited liability company and the general partner of the Fund to change to the Fund’s fiscal year end from June 30 to March 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","comparable_excerpt":"ALT5 Sigma Corporation (the “Company”, “we”, “our”, or “us”) changed its corporate name from ALT5 Sigma Corporation to AI Financial Corporation on April 28, 2026, as of 11:59 pm PDT.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/862861/000149315226020950/0001493152-26-020950-index.htm"}},{"accession":"0001493152-26-019787","ticker":"QXL","company_name":"Viewbix Inc.","filed_at":"2026-04-30T23:59:59+00:00","headline":"Viewbix renamed Quantum X Labs Inc.; Nasdaq ticker changes to QXL","event_type":"other_material","sec_items":["5.03","7.01","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-019787","json":"https://secwatch.observer/filing/0001493152-26-019787.json","markdown":"https://secwatch.observer/filing/0001493152-26-019787.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/797542/000149315226019787/0001493152-26-019787-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/797542/000149315226019787/form8-k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On February 2, 2026, Macquarie Infrastructure Fund, L.P. (the “Fund”) entered into Amendment No. 1 to its Second Amended and Restated Limited Partnership Agreement with MIF GP, LLC, a Delaware limited liability company and the general partner of the Fund to change to the Fund’s fiscal year end from June 30 to March 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","comparable_excerpt":"effective April 30, 2026, the Company amended and restated its Amended and Restated Bylaws (the \"Bylaws\") to reflect the Name Change (the \"A&R Bylaws\"). The A&R Bylaws contain no other changes.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/797542/000149315226019787/0001493152-26-019787-index.htm"}},{"accession":"0001628280-26-039465","ticker":"IOT","company_name":"Samsara Inc.","filed_at":"2026-06-01T20:07:41+00:00","headline":"Samsara Inc. reincorporates from Delaware to Nevada, effective June 1, 2026","event_type":"other_material","sec_items":["3.03","5.03","9.01"],"materiality_score":0.45,"calibrated_materiality_score":0.45,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-039465","json":"https://secwatch.observer/filing/0001628280-26-039465.json","markdown":"https://secwatch.observer/filing/0001628280-26-039465.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1642896/000162828026039465/0001628280-26-039465-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1642896/000162828026039465/iot-20260601.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On February 2, 2026, Macquarie Infrastructure Fund, L.P. (the “Fund”) entered into Amendment No. 1 to its Second Amended and Restated Limited Partnership Agreement with MIF GP, LLC, a Delaware limited liability company and the general partner of the Fund to change to the Fund’s fiscal year end from June 30 to March 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","comparable_excerpt":"the reincorporation of the Company from the State of Delaware to the State of Nevada (the “Reincorporation”) became effective on June 1, 2026, at 12:02 a.m. Pacific Time","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1642896/000162828026039465/0001628280-26-039465-index.htm"}},{"accession":"0000943374-26-000219","ticker":"DCOM","company_name":"Dime Community Bancshares, Inc. /NY/","filed_at":"2026-06-01T20:02:33+00:00","headline":"Dime Commercial Bancshares name change effective; three executives amend employment agreements","event_type":"other_material","sec_items":["5.02","5.03","5.07","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000943374-26-000219","json":"https://secwatch.observer/filing/0000943374-26-000219.json","markdown":"https://secwatch.observer/filing/0000943374-26-000219.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/0000943374-26-000219-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/form8k_052826.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On February 2, 2026, Macquarie Infrastructure Fund, L.P. (the “Fund”) entered into Amendment No. 1 to its Second Amended and Restated Limited Partnership Agreement with MIF GP, LLC, a Delaware limited liability company and the general partner of the Fund to change to the Fund’s fiscal year end from June 30 to March 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","comparable_excerpt":"On May 28, 2026, the Company filed with the Department of State of the State of New York a Certificate of Amendment to Certificate of Incorporation to change our corporate name from Dime Community Bancshares, Inc. to Dime Commercial Bancshares, Inc., effective immediate.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/0000943374-26-000219-index.htm"}},{"accession":"0001437749-26-018930","ticker":"CPSH","company_name":"CPS TECHNOLOGIES CORP/DE/","filed_at":"2026-06-01T13:35:50+00:00","headline":"CPS Technologies closes $9.6M registered direct offering of 1.2M shares at $8.00/share","event_type":"other_material","sec_items":["1.01","5.03","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-018930","json":"https://secwatch.observer/filing/0001437749-26-018930.json","markdown":"https://secwatch.observer/filing/0001437749-26-018930.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/0001437749-26-018930-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/cpsh20260528_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On February 2, 2026, Macquarie Infrastructure Fund, L.P. (the “Fund”) entered into Amendment No. 1 to its Second Amended and Restated Limited Partnership Agreement with MIF GP, LLC, a Delaware limited liability company and the general partner of the Fund to change to the Fund’s fiscal year end from June 30 to March 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2079966/000121390026011385/0001213900-26-011385-index.htm","comparable_excerpt":"On May 27, 2026, the Company filed with the Secretary of State of the State of Delaware a Certificate of Amendment (the “Amendment”) of the Company’s Restated Certificate of Incorporation, effective as of the same date. The Amendment increased the number of shares of common stock, $0.01 par value per share (the “Common Stock”), that the Company is authorized to issue from 20,000,000 to 25,000,000.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/0001437749-26-018930-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}